2024 (1) TMI 1194

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..... of assessment u/s 147 - applicability of the time frame provided in Section 149(1) - validity of order passed u/s. 148A(d) - Review of final order passed [ 2023 (10) TMI 1353 - MADHYA PRADESH HIGH COURT] challenging order passed u/s. 148A(d) - Review petitioner is before this Court with the assertion that liberty be extended to petitioner to raise all contentions admissible in law in appeal whi .....

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..... as per law u/s. 246A of the Income Tax Act while assailing the assessment order. - Hon'ble Shri Justice Sheel Nagu And Hon'ble Shri Justice Avanindra Kumar Singh For the Petitioner : Shri Sumit Nema - Senior Advocate With Shri Sapan Usrethe And Shri Ayush Gupta - Advocats For the Respondents : Shri Siddharth Sharma - Advocate ORDER This petition seeks review of fina .....

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..... ainst which an appeal has now been preferred. 3.1 Accordingly, this Court is of the considered view that petitioner who is an appellant before the Appellate Authority cannot be denied to raise any ground admissible in law and which can otherwise be raised under the relevant statute permitting filing of appeal. Especially when the scope and nature of interference available u/Art.226 of Constitut .....

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